1998 (6) TMI 178 - AT - Central Excise

Modvat - Deemed credit taken on the basis of documents issued by non-existing persons alleged

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the applicants to bring on record Form 31 of Sales Tax to establish the existence of traders from whom they received inputs, despite objections raised by the Respondent that the documents were not produced earlier in the investigation stage. The Tribunal accepted the explanation for the delay in producing the documents and allowed them to be included in the record. (Case citation: 1998 (6) TMI 178 - CEGAT, New Delhi)